Daňové aspekty zaměstnaneckých opčních plánů

The main aim of the diploma thesis is the anomaly related to the remuneration of employeesvia option and stock plans. Income from participation in these planes for employeesis considered as an employment income based on § 6 of Act No.: 586/1992 Coll., on IncomeTaxes in wording of later amendments (Income Tax Act). This income is not subject to socialsecurity and health insurance systems under certain conditions. Thus, there is no increaseof employment income by corresponding mandatory contributions to social security andhealth insurance schemes paid by employer in line with the meaning of § 6 art. 12 IncomeTax Act. There are broad discussions within the expert community about economical reasonsand correctness of this procedure in line with law of the Czech Republic.The diploma thesis describes theoretical background, key terms, system and mandatorycontributions related to the personal income tax, the corporate income tax, the social securityand health insurance from the employee and the employers perspective, together with animpact on personal income tax of performing the employment activities in more than onestate. Moreover, the diploma thesis includes taxation of the dividends and the sale of shares.All the set goals of the diploma thesis were achieved. 16 companies were selected fromthe sample of 1,300 largest Czech companies, where necessary data were available and allstated criteria were met for the selected companies. On this representative sample it wasanalyzed how much more proceeds would flow be gained by the public budgets (i.e. the statebudget, the budget of municipalities, regions and health insurance companies) if the currentsystem has changed. In turn the percentage savings of the employee was determined usingthe established procedure.